Purchases abroad: what limitations and what customs taxes

To facilitate the payment of customs duties, Brussels plans to reduce the number of customs duties to four. This simplification should allow e-commerce platforms to apply customs duties much more easily, especially for small packages which represent the majority of their activity. This measure could generate up to one billion euros in additional customs revenue per year. However, the implementation of this reform should not take place before 2028.

Shein, Aliexpress. Your packages will cost more expensive and here is why

As part of the European Union customs reform, an increase in customs taxes could affect the cost of packages from online sales sites such as Aliexpress and Shein. This measure, which aims to end the exemption from customs duties for goods from a certain value, could lead to an increase in the price paid by consumers.

The European Union wants to reduce losses linked to the undervaluation of packages.

The European Union wants to better tax the packages

The European Commission announced on May 17, 2023 that it plans to put an end to the exemption from customs duties for packages worth less than € 150. This measure aims to combat the undervaluation of parcels, a common practice which makes it possible to avoid customs duties to import. Indeed, the Commission estimates that up to 65% of these packages are currently undervalued. However, this represents a shortfall for the countries of the European Union, as well as unfair competition.

This reform could have an impact on major Chinese houses like Aliexpress and Shein, which export more and more to European buyers and regularly practice the undervaluation. Customs duties must be paid for purchase, which could increase the price of certain goods. Online sales sites will be considered official importers and will have to ensure that customs duties and VAT are paid when purchasing.

Upcoming changes for consumers

With this reform, consumers no longer risk being asked for additional payment when delivery or withdrawal of the package. However, it is possible that online sales sites are paying this cost on consumers. Prices may therefore increase.

To facilitate the payment of customs duties, Brussels plans to reduce the number of customs duties to four. This simplification should allow e-commerce platforms to apply customs duties much more easily, especially for small packages which represent the majority of their activity. This measure could generate up to one billion euros in additional customs revenue per year. However, the implementation of this reform should not take place before 2028.

Purchases abroad: what limitations and what customs taxes ?

You come back from abroad and bring back to your suitcases made on site ? You buy online on foreign sites and you wonder about customs duties and VAT ? Know that purchases can be subject to taxation, due to their nature, quantity and origin. We take stock.

Declaredouane, the app that facilitates your return from abroad

The Declaredouane application allows you to simulate the possible customs duties of your goods and guarantees you a return to France in all serenity. Discover in video how this application works:

Your purchases have been made within the European Union

Within the European Union, on your return to France, you have, in principle, no right or tax to pay on your purchases made on site or remotely if they respond to personal use. The value added tax (VAT) and the duties (indirect taxes on the sale or use of certain products) are indeed paid directly in the country where you make your purchases and to the rates in force in this- this.

Certain products such as alcoholic drinks and tobacco or vehicles are subject to specific regulations. Community indicative thresholds have been set. Rights and taxes can be required in case of threshold crossing.

Special cases for certain territories

On the tax level, the overseas departments (DOM), are considered as third-party territories, even in their relations with the metropolis. Exchanges between each DOM and the metropolis are then to be treated as imports or exports. It is therefore the Antilles (Martinique, Guadeloupe) of Guyana, Mayotte and Reunion.

Overseas communities (COM) of Saint-Martin and Saint-Barthélemy are also subject to specific rules.

For online purchases, If you receive your package in a DOM, you will have to pay VAT from the 1st euro, sea grant and regionalized sea grant.

Non-commercial shipments from individual to individual, are not subject to any taxation (overseas taxes, VAT) upon arrival in the French overseas departments if their value does not exceed € 400.

If you come fromAndorrian, of the Anglo-Norman Islands, of the Canary Islands, You also have a specific import deductible diet

Your purchases have been made outside the European Union

When you make purchases in a country outside the European Union, you pay customs duties, only if your purchases exceed a certain value (technically we are talking about “franchise thresholds”).

Below these thresholds of values (in euros) and quantities (only applicable to tobacco and alcohol), you have no declaration to make or customs duties to pay.

Thresholds in global market value according to age and means of transport

Traveler category	Total value of goods admitted to customs franchise (per person)
Traveler over 15 years old – Air or sea transport	430 €
Traveler over 15 – another mode of transport (car, train, bicycle, etc.))	300 €
Traveler under 15 – whatever the mode of transport	150 €

Find all the information on the franchises applicable in quantities and values ​​on the customs site ::

Purchases made below the franchise thresholds

As indicated above, in this case, you do not pay customs duties or declaration to make.

For example, for a traveler over 15 traveling by plane, the customs franchise is € 430 (excluding tobacco and alcohol which are subject to specific quantity rules). In other words, if this traveler reports with his stay a computer bought € 400, he does not have to pay customs duties or to declare his purchase.

The particular case of online purchases

As of July 1, 2021, all goods purchased online and from countries outside the European Union are subject to payment of VAT from the 1st Euro. VAT must now be set:

• When buying online
• When delivery of the package by the carrier if you buy on sites that sell off tax and do not apply VAT at the time of online sale. You can be billed by the carrier of any additional costs that he may decide to apply to cover the realization of customs formalities.

For purchases on foreign sites, The franchise threshold is 150 €. If the value of your order is greater than this amount, you must pay customs duties. In any case, you will have to pay the VAT.

Purchases made above franchise thresholds

As indicated above, when you arrive in France with in your luggage purchases made abroad, Customs and tax franchises in quantities and values ​​are applicable according to the goods categories that you transport.

Beyond the franchise thresholds, you must pay customs duties. Two options are available to you:

• flat -rate taxation at 2.5 % ad valorem (proportionally to the value of the property)
• Taxation on the basis of the common customs tariff.

If you opt for lump sum taxation

If the value of your goods is greater than the applicable franchise thresholds, the flat -rate customs law is 2.5 % ad valorem, that is to say applicable on the value of the goods. This rate applies for shipments between individuals or content in your luggage during your trips. Your purchases should not have a commercial vocation.

The value excluding taxes of goods subject to the lumpish customs law must not exceed 700 € By sending or by traveler. Beyond this threshold, it is the common customs tariff (TDC) that is applicable.

The flat-rate customs law does not apply to tobacco and tobacco products when they are contained:

• in a shipment
• in the personal luggage of travelers
• And that they are in quantities exceeding the franchises granted for shipments of individuals to individuals and the deductibles granted for travelers.

If you opt for the common customs rate (TDC)

You have the right to refuse lump sum taxation and request that your purchases be subject to customs duties that are their own, according to the common customs tariff (TDC). In this case, these are calculated on the value including the cost of purchase, insurance or even transport to the destination for postal packages.

Customs has implemented a table to estimate rights and taxes on the basis of TDC. Given the diversity of imported goods, this table is indicative and cannot replace the regulations in force.

Certain goods are subject to specific formalities which escape these principles. These are for example drugs for human and veterinary use, live animals and animal products subject to veterinary certificate, plants and plant products subject to phytosanitary passport, goods presented in a counterfeit form, etc. For all additional details, you can contact customs service.

These content may also interest you

• Payment means: prepare before going on vacation
• What to do in the event of loss or theft of your bank card ?
• How to spot a counterfeit ?

Learn more about shopping abroad

• Calculation of rights and taxes on purchases abroadOn the customs website
• Remote purchases (e-commerce, internet)On the customs website
• Customs and tax franchises in quantities and valuesOn the customs website
• Our advice before buying on the internetOn the customs website
• Pay the flat -rate tax on precious objects (TFOP)On the customs website
• Do you pay customs duties on your purchases during travel (EU and foreigner) ?On the Public Service site